A special tax regime "Professional Income tax" for self-employed people was introduced in Russia in 2019 as part of the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative". 

During this time, he proved his worth, according to the Commissioner for the Protection of the Rights of Entrepreneurs in the Moscow Region Vladimir Golovnev. The Business Ombudsman told why it is so popular with residents of the Moscow Region.

The most common types of activities for professional income tax payers are taxi services, repair and marketing, delivery of goods, apartment rentals, beauty industry, courier services and others.

Self-employment allows you to conduct business legally, receive a confirmed income, openly advertise your business without fear of fines for illegal entrepreneurial activity. Citizens who receive income from activities in which they do not have an employer and employees can use the regime. The tax rate is 4% of the income received from the sale of goods (works, services, property rights) to individuals, and 6% in respect of income from the sale of sole proprietors and legal entities.

In terms of the number of self-employed, the Moscow Region ranks second among all regions in the country. To date, 481 thousand individuals and individual entrepreneurs have been registered in this status in the Moscow Region. The popularity of the regime of professional income tax payers among residents of the region is gaining momentum, and this figure is increasing. The list of activities in which the professional income tax can be applied is expanding annually.

Legal status, preferential rates, lack of reporting, the ability to work without a cash register – all these become strong arguments for people to become self-employed, - said the Commissioner for the Protection of the Rights of Entrepreneurs in the Moscow Region Vladimir Golovnev.